https://www.taxtmi.com/forum/issue?id=3609 The supplier is not authorised to charge service tax on GTA services on the face of an invoice; liability for GTA service tax lies with the party who pays the freight. Transportation charges may nevertheless be added to transaction value for central excise where removal is to the buyer's premises or delivery terms are FOR, and excise duty may be computed after adding those transport costs. A supplier paying freight on the buyer's behalf may explain entries but cannot validly pass on GTA service tax as an invoice charge when the freight payer is liable. en-us Thu, 01 Dec 2011 13:35:00 +0530 Thu, 23 Jan 2025 15:58:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3609 The supplier is not authorised to charge service tax on GTA services on the face of an invoice; liability for GTA service tax lies with the party who pays the freight. Transportation charges may nevertheless be added to transaction value for central excise where removal is to the buyer's premises or delivery terms are FOR, and excise duty may be computed after adding those transport costs. A supplier paying freight on the buyer's behalf may explain entries but cannot validly pass on GTA service tax as an invoice charge when the freight payer is liable. Discussion-Forum Service Tax Thu, 01 Dec 2011 13:35:00 +0530 https://www.taxtmi.com/forum/issue?id=3609